ORIGINAL HOUSE ENGROSSED

BILL NO. 0136

ENROLLED ACT NO. 69, HOUSE OF REPRESENTATIVES

FIFTY-SIXTH LEGISLATURE OF THE STATE OF WYOMING

2001 GENERAL SESSION

AN ACT relating to taxation and revenue; providing for the
payment of sales and use tax upon a motor vehicle as
specified; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1. W.S. 39-15-107(b)(i) and 39-16-107(b)(ii)
are amended to read:

39-15-107. Compliance; collection procedures.

(b) Payment. The following shall apply:

(i) Except as provided by paragraph (viii) of
this subsection, no vendor shall collect taxes imposed by
this article upon the sale of motor vehicles, house
trailers, trailer coaches, trailers or semitrailers. The
taxes imposed shall be collected by the county treasurer
prior to the first registration in Wyoming and not upon
subsequent registration by the same applicant. The county
treasurer shall collect and remit to the department the tax
in effect in the county of the owner's principal residence;

39-16-107. Compliance; collection procedures.

(b) Payment. The following shall apply:

(ii) Except as provided by paragraph (iv) of
this subsection, no vendor shall collect the taxes imposed
by this article upon the sale of motor vehicles, house
trailers, trailer coaches, trailers or semitrailers as
defined by W.S. 31-1-101. The taxes imposed shall be
collected by the county treasurer prior to the first
registration in Wyoming and not upon subsequent
registration by the same owner. The county treasurer shall

Page 1

collect and remit to the department the tax in effect in
the county of the owner's principal residence. The tax
shall not be collected if previously registered by the same
nonresident owner in another state. The county treasurer
may also collect the tax due and any interest, penalties or
costs of collection through the use of a collection agency
or by the filing of a civil action;

Section 2. This act is effective July 1, 2001.

(END)

Speaker of the House President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

Page 2